Form 8844 Empowerment Zone Employment Credit

Form

8844

Department of the Treasury
Internal Revenue Service

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2015

Attach to your tax return.
▶ Information about Form 8844 and its separate instructions is at www.irs.gov/form8844.
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Attachment
Sequence No. 99

Identifying number

Name(s) shown on return

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OMB No. 1545-1444

Empowerment Zone Employment Credit

Enter the total qualified empowerment zone wages paid or incurred during calendar year 2015
only (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . .

1

Multiply line 1 by 20% (0.20). See instructions for the adjustment you must make to salaries and
wages . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2

Empowerment zone employment credit from partnerships, S corporations, cooperatives, estates,
and trusts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

3

Add lines 2 and 3. Cooperatives, estates, and trusts, go to line 5. Partnerships and S corporations,
stop here and report this amount on Schedule K. All others, stop here and report this amount on
Form 3800, Part III, line 3
. . . . . . . . . . . . . . . . . . . . . . . .

4

Amount allocated to patrons of the cooperative or beneficiaries of the estate or trust (see
instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

5

Cooperatives, estates, and trusts, subtract line 5 from line 4. Report this amount on Form 3800,
Part III, line 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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For Paperwork Reduction Act Notice, see separate instructions.

Cat. No. 16145S

Form 8844 (2015)